Form 0504210: statement form for the issuance of material assets (download)

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STATEMENT No. 2 on the debit of account No. 51 “Current account” from credit accounts +———————————————————————+ ¦ Balance at the beginning of the month rub.¦ +———————— ———————————————¦ ¦Line¦Date of issue-¦09 ¦48 ¦50 ¦62 ¦75 ¦76 ¦80 ¦90 ¦92 ¦94 ¦95 ¦Total¦ ¦ No. ¦ ki bank ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+—+—+—+—+——¦ ¦ ¦ А ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦10 ¦11 ¦ 28 ¦ +——+————+—+—+—+—+—+—+— +—+—+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+ —+—+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+— +—+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+—+ —+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——————+—+—+—+—+—+—+—+—+—+ —+—+——¦ ¦ Total ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———————————————————————¦ ¦ Balance end of month rub.¦ +————————————————————————+

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Accounting statement for account 51

The balance sheet of 51 accounts is an internal report of the organization, which contains a final list of turnover and cash balances in non-cash form. It reflects the availability of money in the organization.

By order of the owner, the bank makes daily payments of obligations and expenses for economic activities. Provides cash for the daily needs of the organization: payment of wages, current business expenses.

If the organization does not have the required amount of money, the bank makes payments sequentially, paying off payment requests gradually. Payment transactions are carried out on the basis of clause 2 of Article 855 of the Civil Code of the Russian Federation, which establishes the order of payments with debtors.

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Journal order 2 on account 51

Journal order number 2 is used to record transactions on the credit of account 51 “Current account” (Letter of the USSR Ministry of Finance No. dated 03/08/1960). The structure of the document, like any other order journal, consists of:

• the order journal itself, where accounting records of transactions carried out from the credit of account 51 to the debit of accounts interacting with it are grouped - in this case, this is the recording of expense transactions on the current account;
• statement to it, which reflects transactions carried out in the debit of account 51 from the credit of corresponding accounts - that is, receipts to the current account from various sources.

The basis for the formation of journal order 2 are bank statements for the current account received during the reporting period and accompanying documentation confirming the legality of payments and transfers. Entries are entered into the register in chronological order, according to the dates indicated in the extract. If the statement combines several days, then the same time period and the transactions carried out in it are indicated in the order journal.

At the beginning of the month, the balance in the account is recorded in the order journal (the amount must correspond to the balance at the end of the previous month, reflected in the same register and bank statement); at the end of the period, the final balance must be equal to the amount of the balance on the statement and transferred to the initial journal entry - orders for the next reporting period. The journal order is compiled by the company's accountant; he is also responsible for the accuracy of the information entered.

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What does it show?

The analytical meaning of this report is fully reflected by its name - balance sheet.

In other words, it presents to the user the following data characterizing the dynamics of funds in the organization’s current bank account for a specific period (interval) of time:

• initial balance (balance) of money;
• non-cash receipts;
• non-cash write-offs;
• final balance (balance).

Thus, the SALT is a summary report. It shows information about the balances of account 51 and the total amounts of funds received and written off from the account of the business entity for the analyzed period of time.

If a company has not one, but several accounts, for each of them it will be necessary to allocate a separate line in the balance sheet.

In other words, the number of lines in the SALT for 51 accounts must correspond to the number of bank accounts available to the business entity.

For each of them, a separate line indicates the receipt and expenditure of non-cash funds.

The total turnover of all bank accounts of the company intended for settlement transactions and non-cash receipts are displayed in the lowest line of the statement.

A typical example of SALT generated for 51 accounts is presented in tabular form:

How to read SALT?

The balance sheet for account 51 is a local report of an economic entity, containing a final list of balances and turnover on current accounts for the analyzed period of time.

In fact, this document clearly reflects three important points:

• the actual amount of non-cash money available to the business entity as of the date the report is generated;
• change in balance for a specific time interval;
• debit and credit turnovers, that is, the amounts of incoming and outgoing transactions made across all accounts of the company for the analyzed period.

The servicing bank daily prepares a special report for its client – ​​the business entity. We are talking about a bank statement containing detailed information about incoming and outgoing transactions carried out for a specific transaction day.

Each operation - be it the receipt of funds or the debiting of money - is necessarily confirmed by official primary documents.

Supporting documentation usually includes bank payment orders (payments), payment requests, collection orders, and receipt/expenditure orders.

The bank statement provided by the servicing financial institution contains the necessary information for the balance sheet.

This report (SALT) can be compiled for any time interval (quarter, month, day, year), if you take the corresponding debit/credit turnover.

Please note that account 51 is active. This means that its balance is exclusively debit.

and sample filling

filling out SALT for account 51 – excel.

Details of the statement of account 51

The bank provides the owner with a daily cash flow report, confirming each transaction with an official document. This is a payment request or order, a receipt and debit order.

From a bank statement you can find out to whom, on what basis (application, agreement) and in what amount the money was written off. What receipts were credited and the balance at the beginning and end of the operating day.

SALT for account 51 consists of the total turnover for the day, month and any necessary period. Since it is active, the balance on the report can only be debit or positive. The generation of turnover records occurs as follows:

Figure 1. Scheme of entries in OSV

All transactions reflected in the bank statement must be carefully checked.
Only then enter into the journal entry or journal order No. 2, which is intended to create entries on the balance sheet of account 51. The journal form has a tabular form. Table 1. Journal - order

The log may have a significant number of lines. At the end of each day, the records are summarized and entered into a reverse table. To see the finished report. Movements in different banks are accounted for separately. Why is detailing by subaccounts provided?